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Add Montana newborn credit reform#7513

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DTrim99 wants to merge 3 commits intoPolicyEngine:mainfrom
DTrim99:mt-newborn-credit
Open

Add Montana newborn credit reform#7513
DTrim99 wants to merge 3 commits intoPolicyEngine:mainfrom
DTrim99:mt-newborn-credit

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@DTrim99 DTrim99 commented Feb 27, 2026

Summary

  • Adds Montana newborn credit reform with $1,000 credit per qualifying child under age 1
  • Requires $1 minimum earned income (EITC-style requirement)
  • Phase-out thresholds: $120,000 for MFJ/Surviving Spouse, $60,000 for other filers
  • Reduces by $50 for each $1,000 (or part thereof) above threshold
  • SSN requirement for both filer and qualifying child (no ITIN)
  • Parameters set for 2027 effective date

Test plan

  • 32 YAML tests covering eligibility, phase-out, edge cases
  • Age eligibility tests (0 vs 1 year old)
  • SSN requirement tests for filer and child
  • Earned income requirement tests
  • Phase-out threshold tests by filing status
  • Phase-out reduction calculation tests
  • Multiple qualifying children tests

🤖 Generated with Claude Code

Implements a proposed Montana newborn credit with:
- $1,000 credit per qualifying child under age 1
- $1 earned income requirement (like MT CTC)
- SSN required for both filer and child (ITIN not accepted)
- Phase-out thresholds: $60k (Single/HOH/MFS), $120k (MFJ/Surviving Spouse)
- $50 reduction per $1,000 (or part) above threshold
- Effective 2027

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
PavelMakarchuk and others added 2 commits February 28, 2026 17:00
…escriptions

- Replace duplicated SSN logic with meets_eitc_identification_requirements
- Add early return for in_effect toggle instead of multiplicative pattern
- Fix parameter descriptions to follow PolicyEngine conventions
- Expand test suite from 32 to 38 cases with boundary, multi-child, and filing status tests
- Add absolute_error_margin and fix naming conventions in all tests

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
…n credit

Address review findings: add reference metadata to all 6 parameter files
and 3 variable classes, add factory function docstring, document SSN
any-vs-all logic and modify_parameters ordering dependency, fix
integration test error margin from 1 to 0.01, and add 6 edge case tests
(self-employment income, unearned-only income, adult-only unit, MFJ full
phase-out, multi-child full phase-out, negative SE income).

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
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2 participants